Nonprofits face unique accounting challenges. This course will introduce attendees to the financial statements and unique accounting principles applicable to not-for-profit organizations. Specifically, we will focus on the typical transactions and account balances unique to NFPs, including net assets, agency transactions, contributions, endowments, and programmatic investments. 

The agenda includes: 

• Contributions (pg4)
• Pledges & Gifts (pg28)
• Non-Cash Contributions (pg37)
• Net Assets (pg44)
• Agency Transactions (pg51)
• Endowments (pg61)
• Programmatic Investments (pg72)
• Functional Expense Allocation (pg91)